Summary
The IRS tax filing deadline for certain forms, including the W-2, W-3, and 1099-NEC, was January 31, 2026. Penalties apply for missing the deadline or submitting incorrect forms.
Key Facts
- The IRS required forms like W-2, W-3, and 1099-NEC to be filed by January 31, 2026.
- Form W-2 reports employee wages and tax withholdings and must be shared with both the SSA and employees.
- Form W-3 is sent with the W-2, summarizing total wages and taxes for all employees.
- Form 1099-NEC reports payments of $600 or more to nonemployees like freelancers.
- Missing the deadline or providing incorrect forms can result in penalties.
- Penalties per late return in 2026 start at $60 and can reach $680 for intentional disregard.
- Separate penalties apply for not filing correctly with the IRS/SSA or not providing recipient copies.
- Interest is charged on unpaid penalties, but payment plans are available to reduce further penalties.
